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Regulation 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Business Law (10~20%)
Agency
Types of Agency Relationships and Creation
Authority of Agents and Principals
Duties of Agents and Principals
Contract Liability of Agents and Principals
Tort Liability of Agents and Principals
Contracts
Introduction and Classification
- Applicable Laws
- Types of Contracts
Formation
- Offer and Acceptance
- Consideration
- Writing and Records: The Statute of Frauds
- Defenses to Formation
- Performance: Defining Performance and Breach
- Performance: Discharge of Performance
- Passage of Title and Risk of Loss
Remedies
- Types of Remedies
- Formulas for Damages
- Third-Party Rights
Debtor-Creditor Relationships
Rights, Duties, and Liabilities of Debtors, Creditors, and Guarantors
- Suretyship—Introduction, Creation, and Types
- Suretyship—Rights of Parties
Article 9—UCC Secured Transactions
- Introduction and Creation of Security Interests
- Perfection of Security Interests
- Priorities in Security Interests
- Rights of Secured Parties and Debtors
Bankruptcy and Insolvency
- Prebankruptcy Options, and Introduction to and Declaration of Bankruptcy
- Bankruptcy Process
- Distribution of Debtor's Estate
- Discharge and Reaffirmation Agreements
Government Regulation of Business
Federal Securities Regulation
- Defining a “Security”
- The Registration Process
- Exempt Transactions and Securities
- The JOBS Act of 2012
- Liability Provisions—1933 Act
- Purposes, Requirements, and Provisions of the 1934 Act
- Criminal Liability
Other Federal Laws and Regulations
- Employment Tax
- Affordable Care Act
- Worker Classification Laws and Regulations
Business Structure
Selection and Formation of Business Entity and Related Operation and Termination
- Selection of a Business Entity
- Formation
- Operations: Nonfinancial Factors
- Financial Structure
- Termination
Rights, Duties, Legal Obligations, and Authority of Owners and Management
- Rights and Duties
- Authority of Owners and Managers
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